Statement of Cash Flows Cash 74,000 125,000 Accounts receivable 18,000 40,000 Inventory 26,000 30,000 Supplies 12,000 3,900 130,000 198,900 Land 350,000 500,000 Building 500,000 250,000 Accumulated depreciation - building -100,000 -88,000 Vehicles 125,000 108,000 Accumulated depreciation - vehicles -74,000 -68,000 801,000 702,000 $931,000 $900,900 Accounts payable 38,000 34,000 Dividends payable 41,800 42,700 Current bank loan 15,000 15,000 94,800 91,700 Non-current bank loan 616,200 579,200 711,000 670,900 Common shares 45,000 50,000 Retained earnings 175,000 180,000 220,000 230,000 $931,000 $900,900 Additional Information - Dividends of $1,000 were declared during the year - A vehicle was acquired in trade for the equal value in common shares - The company purchased back and cancelled shares during the year. - A building with a carrying amount of $120,000 was sold during the year at a $30,000 loss. - Only one other building transaction occurred during the year, it was purchased for $400,000 cash. - Land was sold during the year at a gain of $25,000 - During the year $184,380 was paid towards the bank loan.

How do I build the cash flow statement? Can you please explain your process.